CITY OF RICHMOND v. PETROLEUM MARKETERS, INC.

Record No. 781294.

269 S.E.2d 389 (1980)

CITY OF RICHMOND v. PETROLEUM MARKETERS, INC.

Supreme Court of Virginia.

August 28, 1980.


Attorney(s) appearing for the Case

William L. Wimbish, Asst. City Atty., for appellant.

J. Waller Harrison, Richmond (Joseph C. Wool, Jr., McGuire, Woods & Battle, Richmond, on brief), for appellee.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, POFF, COMPTON and THOMPSON, JJ.


THOMPSON, Justice.

In this appeal from the trial court's order granting an application for correction of an erroneous tax assessment, we decide whether Petroleum Marketers, Inc. (Petroleum) was "engaged in the business of a wholesale merchant" within the City of Richmond (City) for the year 1975, thus rendering Petroleum liable to the City for wholesale business license taxes for that period.

The facts are essentially undisputed. Petroleum is a wholesaler...

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